Reminder: the tax returns for the following income are to be filed by not later than 30 June 2015:

The tax return to be filed by any persons opting to declare any income derived from the rental of residential properties and pay tax thereon at the flat rate of 15% (the TA24 form);

The TA24A form (to be submitted by any persons opting to declare any rentalincome from residential properties arising in the eight years preceding the basis year 2013 and which was not declared).

Further information about the above-mentioned forms is provided in the summary attached hereto or by clicking here.

Kindly note that (in addition to the above-mentioned forms) the personal tax returns and the separate tax return for part-time incometo be taxed at the flat rate of 15% are to be submitted by not later than the same date (30 June 2015).